A healthcare delivery agency evaluates its effectiveness and efficiency by the use of audit techniques. The audit can either be an ad hoc occurrence or part of a scheduled programme of examination and can be initiated by a specific concern, review of good practice or a process of change. Information plays a crucial role in defining the actual situation and informing the discussion from the earliest pre‐audit stage to the decision‐making process which follows the assessment of the audit outcomes. Measurement of any changes that have actually occurred as a result of actions undertaken is very important. It is necessary to quantify the movement from a baseline since the last scrutiny, rather than rely on anecdotal evidence or perceptions. The information to underpin the consideration of the topic of the healthcare audit must be consistent, contemporary, complete and correct information. This paper makes observations based on a number of studies carried out in the UK for both public and private healthcare organizations, and stresses the need for the availability of good information to determine the benefits of actions taken and changes made.